一、指导思想高等教育自学考试是我国高等教育基本制度之一,是对社会自学者进行的以学历考试为主的高等教育国家考试,是个人自学、社会助学和国家考试相结合的教育形式,是我国高等教育体系的重要组成部分。高等教育自学考试财税专业(专科)是为适应我国经济建设对财税专门人才的 First, the guiding ideology Higher education self-study exam is one of the basic system of higher education in our country, is a self-study of social self-study to higher education national exams based exams, is a combination of individual self-study, social studies and national examinations of education , Is an important part of China’s higher education system. Higher education self-study examination tax professional (specialist) is to adapt to China’s economic construction of tax professionals